Tag Archives: Rule 2(a)

Cenvat Credit on Tower erection and installation

Prima facie, telecom service providers : (a) cannot take input or capital goods credit of credit of tower parts and shelters; however (b) may take credit of ‘Erection, Installation and Commissioning’ and ‘Commercial or Industrial Construction’ services used for erection and installation of towers and shelters HIGH COURT OF MADRAS Aircel Ltd. v. Commissioner of… Read More »